Kap space? Bowman restructures contract to provide 2014 relief

The 49ers, who are working to sign their most important offensive player to a contract extension, have restructured the contract of one of their most vital defensive players in a move that will create salary-cap space in 2014.

All-Pro linebacker NaVorro Bowman has converted $3.27 million of his $4 million base salary this season into a signing bonus, a league source confirmed. The move allows the 49ers, who were just $257,871 under the salary cap, to pick up $2.616 million of cap space in 2014. The 49ers will also receive $6.6 million in cap relief on June 1 when former cornerback Carlos Rogers’ salary is removed. Rogers was released in March.

The 49ers, of course, are hoping to hammer out a contract extension before the regular season with quarterback Colin Kaepernick, who figures to command an annual salary around $18 million. Last year, in his first full season as a starter, Kaepernick became one of five quarterbacks in NFL history to post at least 3,000 passing yards, 20 TDs and 500 rushing yards while throwing fewer than 10 interceptions in a season.

The 49ers also have five contracts to complete with their 12-man draft class.

Bowman’s $3.27 signing bonus can be spread out over the life of his contract, which runs until 2019. His base salaries are: $730,000 (2014); $4.7 million (2015); $5.85 million (2016); $6.75 million (2017); $8.7 million (2018) and $10 million (2019).

Bowman could miss at least half the 2014 regular season after sustaining a torn ACL and MCL in last season’s NFC Championship Game.